Legislative updates

The Government approves a Royal Decree-Law to allow autonomous communities and local councils to use their surpluses to invest in sustainable projects, and to extend the deadline for applying the regulations governing computerised invoicing programmes, ensuring that companies and administrations have sufficient time to adapt correctly.

Royal Decree 1065/2025, of 26 November, develops the training contract regime provided for in Article 11 of the Workers' Statute. This regulation specifies the conditions, rights and obligations that both companies and workers must respect, with the aim of reinforcing the educational and professional value of this type of contract.

The directive amends Directive 2008/98/EC on waste to establish binding targets for reducing food waste and to extend the extended producer responsibility to the textile, footwear, and related product sectors, promoting reuse, separate collection, and fibre recycling.

Royal Decree Law 3/2025, approved on 1 April, extends and extends tax deductions for the purchase of electric vehicles and the installation of charging points. With retroactive effect from January, the MOVES III programme reinforces the commitment to sustainable mobility and the objectives of the PNIEC.

Royal Decree 254/2025 extends the deadline for entrepreneurs and professionals to adapt their IT systems to the requirements of the new electronic invoicing regulations. This measure seeks to facilitate progressive compliance with the obligations.

Organic Law 1/2025, published on 3 January 2025, introduces reforms to improve the efficiency of the public justice system. The main changes include the creation of the Courts of Instance, which replace the unipersonal courts with a collegiate structure, and the mandatory use of appropriate means of dispute resolution (ADR), such as mediation, prior to the initiation of judicial proceedings in civil and commercial matters. These measures aim to streamline the resolution of disputes and reduce the burden on the courts.

Royal Decree-Law 7/2024 of 11 November adopting urgent measures to promote the immediate response, reconstruction and relaunch plan to deal with the damage caused by the Isolated Depression at High Levels (DANA) in different municipalities between 28 October and 4 November 2024.

The BOE of 6 November has published the Royal Decree Law 6/2024, which comes into force on 7 November 2024. This decree includes several fiscal measures aimed at municipalities affected by the DANA that took place between 28 October and 4 November 2024.

Minimum Interprofessional Wage by 2024

Publication of Royal Decree 142/2024, of 6 February, amending the Personal Income Tax Regulations, approved by Royal Decree 439/2007, on withholdings and advance payments.

Royal Decree 11/71/2023 of 27 December.

Publication of OrderHFP/1359/2023, of 19 December, by which the objective assessment method of Personal Income Tax and the special simplified system of Value Added Tax are developed for the year 2024.

Royal Decree 1007/2023: Approval of the Regulation that establishes the requirements to be adopted by the computer or electronic systems and programmes that support the invoicing processes of entrepreneurs and professionals, and the standardisation of invoicing record formats.

Starting January 1, 2024, all companies will be required to register interns with Social Security, regardless of whether they are engaged in paid internships or not.

Royal Decree 608/2023, of July 11th.